https://www.taxtmi.com/caselaws?id=386049 The Court granted the Petitioner permission to manually file GST TRAN-1 and claim Input Tax Credit (ITC) of Rs. 1,41,02,394 despite missing the deadline due to compliance date confusion and technical glitches. The decision was influenced by previous judgments, including a Gujarat High Court ruling, recognizing taxpayers' challenges and the need for a consistent approach in granting relief for ITC claims under the CGST Act, 2017. The Court emphasized addressing genuine grievances and ensuring opportunities for taxpayers to comply with GST laws. en-us Mon, 16 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386049 The Court granted the Petitioner permission to manually file GST TRAN-1 and claim Input Tax Credit (ITC) of Rs. 1,41,02,394 despite missing the deadline due to compliance date confusion and technical glitches. The decision was influenced by previous judgments, including a Gujarat High Court ruling, recognizing taxpayers' challenges and the need for a consistent approach in granting relief for ITC claims under the CGST Act, 2017. The Court emphasized addressing genuine grievances and ensuring opportunities for taxpayers to comply with GST laws. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386049